Texas Comptroller
State tax permits and compliance information
The Texas Comptroller of Public Accounts is responsible for collecting state taxes, administering tax permits, and ensuring compliance with Texas tax laws. All businesses operating in Texas must register with the Comptroller for applicable tax permits and file regular tax returns.
Tax Services & Permits
Sales and Use Tax Permit
Register for a sales tax permit to collect and remit Texas sales tax
- Required for businesses selling taxable goods or services
- Free to obtain through Webfile system
- Must file returns monthly, quarterly, or annually
- Penalties apply for late filing or payment
Franchise Tax
Annual tax levied on businesses chartered or doing business in Texas
- Applies to most business entities except sole proprietorships
- Based on taxable margin calculation
- Annual report due May 15th
- No tax owed if revenue under $1.23 million
Employer Tax Accounts
Register for unemployment insurance and payroll tax obligations
- Required if you have employees in Texas
- Unemployment insurance tax registration
- Quarterly wage reports required
- Online filing through Webfile system
Mixed Beverage Tax
Special tax permits for businesses selling alcoholic beverages
- Required for restaurants and bars serving alcohol
- 8.25% gross receipts tax on mixed beverages
- Monthly reporting and payment required
- Separate from sales tax permit
Webfile Online System
Webfile is the Texas Comptroller's free online system for managing your tax accounts, filing returns, and making payments. All businesses are encouraged to use Webfile for faster processing and immediate confirmation.
Tax Publications & Guides
Texas Tax Publications
- Publication 94-101: Texas Sales and Use Tax
- Publication 96-122: Franchise Tax Overview
- Publication 96-1045: Exemption Certificates
- Publication 94-117: Manufacturing Exemptions
Industry-Specific Guides
- Restaurant and Food Service Tax Guide
- Construction Industry Tax Guide
- Retail Sales Tax Guide
- Healthcare Provider Tax Guide
Important Tax Deadlines
December sales tax due (monthly filers)
Q4 sales tax due (quarterly filers)
Franchise tax annual report due
Previous month sales tax due
Note: If a deadline falls on a weekend or holiday, the due date is the next business day. Late filing or payment may result in penalties and interest charges.
Taxpayer Assistance
Contact Information
Toll-Free
1-800-252-5555
tax.help@cpa.texas.gov
Hours
Monday - Friday, 8:00 AM - 5:00 PM CT
Official Website
Visit the Texas Comptroller website for forms, publications, online filing, and detailed tax information.
comptroller.texas.govNeed Help with Tax Compliance?
Our team can help you understand your tax obligations and ensure your business stays compliant with all Texas Comptroller requirements.
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